Section 24(5) in The Bihar Value Added Tax Act, 2005
(5)If the due date prescribed for the filing of quarterly statement or [quarterly return] [Substituted 'monthly return' by Notification Act No. 7 of 2006.] or quarterly [* * *] [Deleted 'abstract' by Act No. 8 of 2007.] statement or annual return happens to be a holiday, the next date on which the office opens shall be deemed to be the due date.
